Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 5705 specifically identifies other carpets and other textile floor coverings, whether or not made up; such as mats and mattings including bath mats, where cotton for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 5705 on all Tax Invoices for other carpets and other textile floor coverings, whether or not made up; such as mats and mattings including bath mats, where cotton
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 5705

"Classifying other carpets and other textile floor coverings, whether or not made up; such as mats and mattings including bath mats, where cotton correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Carpets category. AasanKhata automatically monitors these shifts for you."